I'd say so (new legal entity after the takeover?). Or they have doubts about whether Dundalk's manager/head coach arrangements between Gill and Perth are in line with UEFA rules. But the Waterford case seems more likely to me.

Believe it or not for much of last season Derry looked like they might finish fifth, and this possibility was brought up more than once. I may be misremembering bits here, but the gist is right.

It's oft quoted as three year rule, but it's actually provide full accounts for two/three years (that's a hazy bit).

Now going back a few year in Derry's case it was slightly more clear cut. The UK tax year running from April to April means that a full set of books for the previous tax year are never available in time for the UEFA application deadline.

Now with the tax year, and football season, following the calendar year, that full set of book should be available for UEFA deadline.

There was some info linked from that loi finances thread about when the new Waterford entity filed. And my understanding based on that was Waterford should be ok.

Of course the fai can put forward whoever they choose, UEFA are the ultimate arbiters of licencing in this instance. But do the fai usually ask for next placed team to submit to UEFA licencing anyway? They probably should, it would be bad form if they hadn't in this instance.

There was always something Delaney smelling the way Waterford tried to claim Michael Rafter wasnt properly registered after the 2012 Promotion/Relegation Playoff. Touch of karma there too. Good job our club secretary was and is meticulous and everything was in order. How did Waterford get hold of the Dundalk registrations for a 'forensic examination'? It would be harsh on Waterford especially financially but its hard to look past the Delaney connection in Pats stiring the pot a bit with no fear.

Its a pity for the Waterford fans, but loving the fact it might screw lee power over and obviously us getting europe. I still can't see it happening. Delighted our board are being like this though and being selfish. We have been a soft club in many ways over the years.

I'd be surprised if this pans out for Pats. Waterford didn't go bankrupt and I don't think they owe anyone any money. They voluntarily changed holding entities. It would be hilarious if they missed out but I think they will be able to provide accounts going back several years. Definitely something to keep an eye on.

I don't like to see clubs going after each other either - but if the FAI aren't going to do it, then the clubs need to.

It's probably fair to say that one of two things has happened here -

Waterford have paid off all their debts and just changed their company for some reason, in which case they'll be let play in Europe and all's fine
Waterford haven't paid off all their debts and left some in the lurch when changing company (Revenue being the obvious one - so you can legitimately say you paid all your suppliers, but you stiffed Revenue), in which case you look back to the 2017 First Division and the huge advantage they got there. It's right that there's a rule in place to stop that kind of stuff, and if Waterford have done that, then they should be treated accordingly.

Waterford haven't been in Europe in what - 30 years? - so it'd be great to see them there this year, especially with crowds up; it'd be another boost to the club. But if they've pulled a fast one to get where they are, then...

I had hoped we had seen the last of this sort of garbage but it really is up to the FAI to nip these things in the bud and ensure all such cases are resolved well in advance. it was obvious that Waterford were likely to qualify for Europe most of last season, the issue of their eligibility or otherwise should have been long since cleared up and clubs 9especially those involved) notified accordingly.

1 A licence applicant may only be a football club, i.e. a legal entity fully responsiblefor a football team participating in national and international competitions whicheither:

a) is a registered member of a UEFA member association and/or its affiliatedleague (hereinafter: registered member);

or

b) has a contractual relationship with a registered member (hereinafter: footballcompany).

2 The membership and the contractual relationship (if any) must have lasted – atthe start of the licence season – for at least three consecutive years.

3 Any change to the legal form or legal group structure of the licence applicant(including, for example, changing its headquarters, name or club colours, ortransferring stakeholdings between different clubs) during this period in order tofacilitate its qualification on sporting merit to the detriment of the integrity of acompetition and/or its receipt of a licence is deemed as an interruption ofmembership or contractual relationship (if any) within the meaning of thisprovision.

This is what the UEFA club licensing and financial fair play regulations states:

3 Any change to the legal form or legal group structure of the licence applicant(including, for example, changing its headquarters, name or club colours, ortransferring stakeholdings between different clubs) during this period in order tofacilitate its qualification on sporting merit to the detriment of the integrity of acompetition and/or its receipt of a licence is deemed as an interruption ofmembership or contractual relationship (if any) within the meaning of thisprovision.

I seriously doubt that changing the club name from Waterford United to Waterford FC was done with that intention in mind.